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al comienzo del ejercicio 
al co·mien·zo del e·jer·ci·cio  Adverb
  1. Translate "al comienzo del ejercicio" to English: at the start of the year, at the beginning of the year
    Spanish Synonyms of "al comienzo del ejercicio": a principios de año, a comienzo de año, a comienzos de año, a principio de año, a principios del ejercicio, al comienzo de año, al comienzo del año

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